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/usr/share/zsh/5.1.1/scripts/newuser is in zsh-common 5.1.1-1ubuntu2.3.

This file is owned by root:root, with mode 0o644.

The actual contents of the file can be viewed below.

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# zsh script sourced at startup when a user is found to have
# no startup files.  See the documentation for the zsh/newuser
# module in zshmodules(1).

if functions zsh-newuser-install >/dev/null 2>&1 ||
   autoload -U +X zsh-newuser-install; then
   zsh-newuser-install
fi